IFRS 16 «Аренда»: основные причины возникновения

Abstract

Renting has become increasingly important in recent years. Often, international business representatives, and sometimes entire industries, opt for leasing, refusing to purchase large and expensive assets. Such industries include retail companies, airlines, healthcare, telecommunications, transport, logistics, etc. These business representatives, due to the specifics of their activities, prefer leasing the largest assets to acquiring them. IFRS 16 Leases, published on January 13, 2016, became mandatory for the first time when reporting for 2019 by entities. This standard is a recommendation for the reflection in the financial statements of organizations of information about objects that have been transferred or received on lease. The methodology for reflecting leases in financial statements has often become the subject of discussion in professional circles. Dissatisfaction with the provisions of the earlier IAS 17 “Leases” on the part of business representatives, analysts, scientists and other users provoked the development and subsequent adoption of IFRS 16 “Leases”. The article explores the main prerequisites and reasons for the development of new provisions, which later became the basis for the current international standard for accounting for leases. The purpose of the work is to identify the main negative consequences of the application of IAS 17 “Lease”, the main reasons for the development of the provisions of IFRS 16 “Lease”, which is in force today. An analysis of the reasons for the emergence of this standard and foreign experience in its use will help to assess the consequences of applying its Russian counterpart FSBU 25/2018 “Lease Accounting”: to analyze the possibility of solving the main issues that arise for external and internal users of financial information, and to determine the impact of the new domestic standard lease accounting has an impact on the reliability and comparability of financial statements, the financial condition and performance of Russian companies, which is of scientific value. In the course of the study, such general scientific methods of cognition as comparative analysis, generalization of theoretical and factual material were used. It was found that the application of IAS 17 “Lease” by companies had a negative impact on the accuracy and transparency of reporting compiled by companies, which provoked dissatisfaction on the part of investors, analysts and other users. The author gives the main reasons for changing the previously existing lease accounting model and further development of IFRS 16 “Leases”.